REGISTERED NUMBER: 07923771 (England and Wales)

APB Decoration Limited

Unaudited Financial Statements

for the year ended

31 January 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

5

59,206

150,648

CURRENT ASSETS

Stocks

11,250

10,550

Debtors

6

353,243

119,988

Cash at bank

126,745

165,779

491,238

296,317

CREDITORS

Amounts falling due within one year

7

(104,879

)

(73,113

)

NET CURRENT ASSETS

386,359

223,204

TOTAL ASSETS LESS CURRENT LIABILITIES

445,565

373,852

CREDITORS

Amounts falling due after more than one year

8

(122,714

)

(69,485

)

PROVISIONS FOR LIABILITIES

(6,632

)

(11,092

)

NET ASSETS

316,219

293,275

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

316,119

293,175

SHAREHOLDERS' FUNDS

316,219

293,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

A R Balls - Director

1.	STATUTORY INFORMATION

APB Decoration Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07923771

Registered office:

Englands Lane Business Centre

47 Englands Lane

Gorleston

Great Yarmouth

Norfolk

NR31 6BE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on cost

Motor vehicles

-

33% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2025

25,103

14,022

35,212

235,543

309,880

Additions

-

1,160

1,535

37,094

39,789

Disposals

(25,103

)

(10,908

)

(27,111

)

(180,731

)

(243,853

)

At 31 January 2026

-

4,274

9,636

91,906

105,816

DEPRECIATION

At 1 February 2025

138

12,425

29,841

116,828

159,232

Charge for year

-

137

2,534

9,878

12,549

Eliminated on disposal

(138

)

(9,887

)

(26,557

)

(88,589

)

(125,171

)

At 31 January 2026

-

2,675

5,818

38,117

46,610

NET BOOK VALUE

At 31 January 2026

-

1,599

3,818

53,789

59,206

At 31 January 2025

24,965

1,597

5,371

118,715

150,648

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

65,209

77,538

Other debtors

230,782

42,450

295,991

119,988

Amounts falling due after more than one year:

Other debtors

57,252

-

Aggregate amounts

353,243

119,988

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,906

10,048

Hire purchase contracts

-

2,758

Trade creditors

57,123

40,998

Taxation and social security

22,409

8,806

Other creditors

17,441

10,503

104,879

73,113

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

8,173

Hire purchase contracts

18,913

3,499

Other creditors

103,801

57,813

122,714

69,485

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

3,499

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

45

A Ordinary

£1

45

45

10

B Ordinary

£1

10

10

45

C Ordinary

£1

45

45

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the period the director owed the company £169,887 (2025:nil) by way of a loan subject to interest at the HMRC official rate of interest and repayable within 9 months of the period end date.